UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
Schedule 13G
 
Under the Securities Exchange Act of 1934
(Amendment No. 2 )
 
 
The Buckle, Inc.
(Name of Issuer)

Common Stock
(Title of Class of Securities)

118440 10 6
(CUSIP Number)
 
 
Check the appropriate to designate the rule pursuant to which this Schedule is filed:

o  Rule 13d-1(b)

x  Rule 13d-1(c)

o   Rule 13d-1(d)
 
*The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).
 

Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
 
(Continued on following page(s))

Page 1 of 4 pages

 
CUSIP No. 118440 10 6
13G
Page 2 of 4 Pages
 
     
1
NAMES OF REPORTING PERSONS: 
  
 
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY):
  
     
  DENNIS H. NELSON  
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:*
  
   
(a)o
   
(b)o
3
SEC USE ONLY:
  
     
     
4
CITIZENSHIP OR PLACE OF ORGANIZATION
  
     
 
UNITED STATES
  
 
5
SOLE VOTING POWER
   
 
NUMBER OF
  
2,523,689
SHARES
6
SHARED VOTING POWER
BENEFICIALLY
  
 
OWNED BY
  
47,321
EACH
7
SOLE DISPOSITIVE POWER
REPORTING
  
 
PERSON
 
2,523,689
WITH
8
SHARED DISPOSITIVE POWER
   
 
   
47,321
9
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
  
     
 
2,571,010
  
10
CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES
(See Instructions)            
  
     
   
 
11
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
  
     
 
8.3%
  
12
TYPE OF REPORTING PERSON (See Instructions)
  
     
 
IN
  

 
Page 3 of 4 Pages

SCHEDULE 13G

Item 1(a)
Name of Issuer:    The Buckle, Inc.
   
Item 1(b)
Address of Issuer’s Principal Executive Offices:
 
2407 West 24th Street, Kearney, Nebraska 68845
   
Item 2(a)
Name of Person Filing:    Dennis H. Nelson
   
Item 2(b)
Address of Principal Business Office, or if none, Residence:
 
2407 West 24th Street, Kearney, Nebraska 68845
   
Item 2(c)
Citizenship:    United States
   
Item 2(d)
Title of Class of Securities:    Common Stock
   
Item 2(e)
CUSIP Number:    118440 10 6
   
Item 3
Not Applicable
   
Item 4
Ownership
 
(a)        Amount Beneficially Owned:
  2,571,010
 
(b)        Percent of Class:
 8.3%
 
(c)        Number of shares as to which such person has:
  
 
(i)        sole power to vote or to direct the vote: 
 2,523,689
 
(ii)       shared power to vote or to direct the vote: 
 47,321
 
(iii)       sole power to dispose or to direct the disposition of:
2,523,689
 
(iv)      shared power to dispose or to direct thedisposition of:
 47,321
   
Item 5
Ownership of Five Percent or Less of a Class:    Not Applicable
   
Item 6
Ownership of More than Five Percent on Behalf of Another Person:   Not Applicable
   
Item 7
Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company:    Not Applicable
   
Item 8
Identification and Classification of Members of the Group:    Not Applicable
   
Item 9
Notice of Dissolution of Group:    Not Applicable
   
Item 10
Certification.
   
 
By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect. 
 

Page 4 of 4 Pages

SIGNATURE
 
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
 
 
February 6, 2008    /s/ Dennis H. Nelson  
Date   Dennis H. Nelson/Chief Executive Officer